Coronavirus: Current Actions in Austria - An overview of important regulations for private individuals

Markus Leitner

Leitner Hirth Rechtsanwälte GmbH

Family hardship compensation

  • The aim is to provide financial support to families who, as a result of a special event, find themselves in a financial emergency situation through no fault of their own.
  • The basic prerequisite is that the family has its main residence in Austria and that on the cut-off date 28.02.2020 family allowance was received for at least one child living in the family unit.
  • For dependent employees:
  • At least one parent living in the joint household who was employed on 28.02.2020 has lost his or her job due to the Corona crisis or was reported in Corona short-time work.
  • For self-employed persons:
  • At least one parent living in the joint household has got into a financial emergency situation due to the Corona crisis and is among the eligible group of natural persons from the hardship fund of the Austrian Federal Economic Chamber.

Relief for employees

  • Operational bonuses for female workers particularly affected by the Covid-19 measures are not subject to payroll tax.
  • Bonus payments, such as for employees in supermarkets, remain tax-free up to a maximum of €3,000. This is subject to an additional tax burden caused by Covid-19. Such bonus payments are free of social security contributions.
  • The commuter allowance is available to employees in telework and in the event of any hindrance to work (e.g. leave of absence, quarantine) to the same extent as before.

Further measures

  • The Federal Ministry of Education, Science and Research provides laptops free of charge to pupils without their own infrastructure for the duration of the distance learning course.
  • Employees and apprentices with serious pre-existing illnesses may only be called upon to perform work if it can be done in the home office or the workplace can be designed in such a way that infection with the corona virus can be ruled out with the greatest possible certainty.
  • Within the so-called special care period, employees who have to look after children up to the age of 14 or people with disabilities or who are relatives of persons in need of care should be given the opportunity to pursue care while the employment relationship is still ongoing. Employers are reimbursed one third of the continued remuneration for this period.

XLNC ARCHIVE | 07 May 2020


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